The AC97 compressor/decompressor (CODEC) is for compatibility, not a description of the quality of the sound. The board will have NForce quality sound, which, right now, is a little buggy. I'm curious to see NVidia's new driver set when it is released. I'm pretty sure all onboard audio of any chip is AC97, and, for all I know, sound cards use this standard, as well. Anyone more informed?